The tariff classification of a macaroon mix from Switzerland.

NY L88947 March 2, 2006 CLA-2-21:RR:NC:2:228 L88947 CATEGORY: Classification TARIFF NO.: 2106.90.9500, 2106.90.9700 Mr. Bob Forbes R.O.E. Logistics 660 Bridge Street Montreal, Quebec H3K 3K9 RE: The tariff classification of a macaroon mix from Switzerland. Dear Mr. Forbes: In your letters dated March 24, 2005 and November 7, 2005, you requested a tariff classification ruling. Ingredients breakdowns were submitted with your March 24, 2005 letter. A sample and a description of how the mix is used were submitted with your November letter. The sample was forwarded to the US Customs and Border Protection laboratory for analysis. The product, 71362 Hazelnut Macaroon Mix, imported in 6.9-kilo bags, is a tan colored powder with brown particles scattered throughout. It is said to contain 61.17 percent sugar, 34.21 percent hazelnuts, 3.73 percent egg white concentrate, 0.35 percent water, and 0.51 percent gelling agent. Laboratory analysis found the sample contained 42.83 percent sucrose. Macaroons are made by combining 500 grams of cold water with 2.3 kilograms of mix, beating for 5 minutes, piping onto silicone paper, and baking. The applicable subheading for the 71362 Hazelnut Macaroon Mix, if imported in quantities that fall within the limits described in additional U.S. note 8 to chapter 17, will be 2106.90.9500 Harmonized Tariff Schedule of the United States (HTSUS), which provides for food preparations not elsewhere specified or included…other… other… articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17…described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions. The rate of duty will be 10 percent ad valorem. If the quantitative limits of additional U.S. note 8 to chapter 17 have been reached, this product will be classified in subheading 2106.90.9700, HTSUS, and dutiable at the rate of 28.8 cents per kilogram plus 8.5 percent ad valorem. In addition, products classified in subheading 2106.90.9700, HTSUS, will be subject to additional duties based on their value, as described in subheadings 9904.17.49 to 9904.17.56, HTS Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Stanley Hopard at 646-733-3029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division